The New York State Department of Taxation and Finance is reminding holiday shoppers of the tax breaks on purchases of clothing and footwear sold for less than $110.

“The holiday shopping season is always a bit more affordable in New York State thanks to the year-round sales tax exemption on clothing and footwear items sold for less than $110,” said Acting Commissioner Nonie Manion. “These savings on sales tax can add up and make a difference during the holiday rush.”

Sales tax exemption on clothing and footwear

Every day is a sales tax holiday in New York State. Qualifying clothing and footwear purchases are always exempt from the state’s 4% sales tax when they are sold for less than $110.

They’re also exempt from local sales tax year-round in New York City and the eight counties listed below. If a locality doesn’t provide the exemption, tax will be charged at the local rate only.

In 2018, the state exemption alone is expected to save New York shoppers more than $850 million. Savings from the combined state and local sales tax exemptions are about $1.3 billion annually.

New York City and the following counties don’t charge sales tax on clothing and footwear purchases under $110:

• Chautauqua
• Chenango
• Columbia
• Delaware
• Greene
• Hamilton
• Tioga
• Wayne

For more information

Clothing and Footwear Exemption